Kerala High Court Weekly Round-Up: September 11 - September 17, 2023

Nominal Index [Citations: 2023 LiveLaw (Ker) 463-487]State of Kerala v. M/s Sathyam Audios and connected matters 2023 LiveLaw (Ker) 463Kerala High Tension and Extra High Tension Industrial Electricity Consumers' Association & Ors. v. Kerala State Electricity Regulatory Commission & Ors. 2023 LiveLaw (Ker) 464Anil Kumar v. State of Kerala 2023 LiveLaw (Ker) 465Ismail Sahib V State of Kerala 2023 LiveLaw (Ker) 466G. Vyasan & Anr. v. State of Kerala & Ors. 2023 LiveLaw (Ker) 467Vasu v. Narayanan 2023 LiveLaw (Ker) 468Sandeep v. State of Kerala 2023 LiveLaw (Ker) 469M. Baiju v. The Secretary, Kozhikode Municipal Corporation & Anr. 2023 LiveLaw (Ker) 470N.Sarojini Nambramcheri v. Union of India 2023 LiveLaw (Ker) 471Vishnu K.B. v. State of Kerala & Anr. 2023 LiveLaw (Ker) 472Aneesh v. State of Kerala 2023 LiveLaw (Ker) 473Subeesh v. Vichathran 2023 LiveLaw (Ker) 474Tony Francis Padiyappuram v. State of Kerala 2023 LiveLaw (Ker) 475Theresa Davis v. State of Kerala 2023 LiveLaw (Ker) 476R. Sreenath & Anr. v. State of Kerala & Ors. 2023 LiveLaw (Ker) 477N.P. Abdul Nazer v. Union Bank of India & Anr. 2023 LiveLaw (Ker) 478Gopakumar v. Madhusoodanan Nair 2023 LiveLaw (Ker) 479Thomas Daniel v. Enforcement Directorate & Ors. 2023 LiveLaw (Ker) 480Karlose v. Stella Lasar & Ors. 2023 LiveLaw (Ker) 481Shaik Zakir Ahmed v. Fertilizers and Chemicals Travancore 2023 LiveLaw (Ker) 482Anil Kumar v. Sunil Kumar 2023 LiveLaw (Ker) 483Hariharan P v. Malabar Devaswom Board & Ors 2023 LiveLaw (Ker) 484Unni Mukundan v. State of Kerala 2023 LiveLaw (Ker) 485Gokuldas v. Gopalakrishnan 2023 LiveLaw (Ker) 486Suo Moto v. State of Kerala 2023 LiveLaw (Ker) 487Judgments/Orders This Week KVAT Act | Tax Doesn't Apply To Transfer Of Goods But To Transfer Of 'Right To Use' Goods: Kerala High CourtCase Title: State of Kerala v. M/s Sathyam Audios and connected matters Citation: 2023 LiveLaw (Ker) 463In a significant ruling, the Kerala High Court recently held that the tax under the KVAT Act applied not to the transfer of goods but to the transfer of the right to use goods. A division bench of Justice A.K Jayasankaran Nambiar and Justice Mohammed Nias CP added that the taxable event occurs when the contract for goods delivery is executed, irrespective of whether the transfer is exclusive."...in a contract for the transfer of the right to use the goods, the taxable event is the execution of the contract for delivery of the goods, and if that has taken place, it was immaterial whether the transfer was exclusively or to the exclusion of all others."Electricity Tariff: Kerala High Court Strikes Down Regulation Imposing KSEB Pension Liability On ConsumersCase Title: Kerala High Tension and Extra High Tension Industrial Electricity Consumers' Association & Ors. v. Kerala State Electricity Regulatory Commission & Ors.Citation: 2023 LiveLaw (Ker) 464The Kerala High Court has held that electricity tariff charged from consumers will not include the amount allocated to the Master Trust, pension fund of Kerala State Electricity Board employees. Single Bench of Justice Murali Purushothaman struck down Regulation 34 (iv) of the the Kerala State Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff) Regulations, 2021 (the Final Tariff Regulations). With this verdict, the electricity tariff shall be reduced by 17 paise per unit for the consumers.Kerala High Court Upholds Rape Conviction Of Man Spotted And Identified By Minor Victim In Public Place 1.5 Months After IncidentCase title: Anil Kumar V State of KeralaCitation: 2023 LiveLaw (Ker) 465The Kerala High Court held that conviction for rape can be made on the sole testimony of the prosecutrix and no corroboration such as test identification parade would be required if the evidence of the victim was reliable and inspires the confidence of the Court. Justice A. Badharudeen observed thus,“PW5 [prosecutrix] had enough time to have an imprint of the face and features of the accused, who had subjected her to sexual intercourse, despite her resistance and later identified the accused as the culprit while he was sitting in an autorickshaw, by chance, and later identified him at the dock also. In such a case, there is no reason to disbelieve the identity, as argued by the learned counsel for the appellant, and the said contention is found to be unsustainable.”[Bond For Peace Keeping] Show Cause Notice Issued By Magistrate Without Following Mandate U/S 111 CrPC Non-Est: Kerala High CourtCase title: Ismail Sahib V State of KeralaCitation: 2023 LiveLaw (Ker) 466The Kerala High Court has held that while issuing summons to show cause under provisions of bond for peace keeping, etc., the Magistrate has to follow the procedure laid down under Section 111 of CrPC. Justice A. Badharudeen observed thus:“it is the mandate that whenever a Magistrate intents to proceed acting under section 107, section 108, section 109, or section 110, deems it necessary to require any person to show cause...

Kerala High Court Weekly Round-Up: September 11 - September 17, 2023

Navya Benny

Tags